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Which of the ...

Question

Which of the following is an error of commission?

A

A sales of

R s .560

omitted to be recorded.

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B

A purchase of

R s .840

was wrongly posted.

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C

Treating charges as addition to asset.

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D

One error committed is compensated by another error.

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Solution

The correct option is C A purchase of $R s .840$ was wrongly posted.
Error of commission is that where the amount is posted wrongly. These kind of errors will affect the trial balance. If an amount of purchases of $R s .840$ is wrongly posted then, it is an error of commission.

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Rectify the following errors by passing entries:

(i) Rs.2,000 received from Ramesh wrongly entered as from Suresh.

(ii) The purchase Book was under cast by Rs.300.

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Q. A few errors committed in Antrut's books of account are given below. State which errors would affect the trial balance.
(1) Sales of Rs. 950 to Ram completely omitted from books of account.
(2) Purchases of Rs. 720 from Shyam entered in the purchases journal as Rs. 700.
(3) Purchases Journal is overcast by Rs. 1,000.
(4) Sales returns journal is under cast by Rs. 200.
(5) Amount paid to Agarwal wrongly posted to the debit to Minas account.
(6) Bank overdraft shown under debit column in the Trial Balance
(7) Sales of Rs. 500 to Sadiqentered in sales journal as sales to Mushtaq.
(8) Wages paid for installation of machinery debited to wages account.
select the correct answer from the options given below -

Q. A few errors committed in Amrut's books of account are given below. State which errors would affect the trial balance.
(1) Sales of Rs

950

to Ram completely omitted from books of account.
(2) Purchases of Rs

720

from Shyam entered in the purchases journal as Rs

700

.
(3) Purchases Journal is overcast by Rs

1, 000

(4) Sales returns journal is under cast by Rs

200

.
(5) Amount paid to Agarwal wrongly posted to the debit to Mittal's account.
(6) Bank overdraft shown under debit column in the Trial Balance.
(7) Sales of Rs

500

to Sadiq entered in sales journal as sales to Mushtaq.
(8) Wages paid for installation of machinery debited to wages account.
Select the correct answer from the options given below.

Which of the following account(s) will be affected, when an error is made in recording sales to Rahim of Rs. 336 wrongly recorded as Rs. 363?

Q. Sales to Meena of Rs 143 omitted to be recorded. This error __________ .

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